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Relief to taxpayers, regarding late fee, for delay in filing Form GSTR-3B, GSTR1, GSTR4 and GSTR7 returns:
Procedure for making payment of 35% as tax liability in first two months.
Mandatory E-invoicing for all the registered persons whose annual aggregate turnover in any of the financial years starting from FY 2017-18 exceeds Rs. 100 crores.
Clarification relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017 for the months of February, 2020 to August, 2020.